IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
201613012 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 03/25/2016
201613011 2010.00-00 Unified Credit Against Estate Tax 03/25/2016
201613011 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613010 2010.00-00 Unified Credit Against Estate Tax 03/25/2016
201613010 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613009 2632.00-00 Special Rules for Allocation of GST Exemption 03/25/2016
201613009 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613008 355.01-00 Spin-Off 03/25/2016
201613008 368.04-00 Assets for Control of Transferee (Type "D") 03/25/2016
201613007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/25/2016
201613007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/25/2016
201613007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/25/2016
201613007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/25/2016
201613006 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/25/2016
201613006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/25/2016
201613005 7701.03-06 Liquidating Trusts 03/25/2016
201613004 1362.04-00 Inadvertent Terminations 03/25/2016
201613003 707.00-00 Transactions Between Partner and Partnership 03/25/2016
201613002 707.00-00 Transactions Between Partner and Partnership 03/25/2016
201613001 707.00-00 Transactions Between Partner and Partnership 03/25/2016
201613000 6110.00-00 Index for Public Inspection of Written Determination 03/25/2016
201612017 408.03-00 Rollover Contributions 03/18/2016
201612016 408.03-00 Rollover Contributions 03/18/2016
201612015 4945.04-04 Grants to Individuals 03/18/2016
201612014 501.07-00 Social Clubs 03/18/2016